CFR 26-1.1291-1T-2013
国内税收. 第1部分:所得税(续). 第1.1291-1T节:1291节基金中美国个人股东税收征收(暂时条例).

Internal revenue. Part1:Income taxes (continued). Section1.1291-1T:Taxation of United States persons that are shareholders of section 1291 funds (temporary).

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标准号

CFR 26-1.1291-1T-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.1291-1T-2013

 

 

适用范围

(a) through (b)(2)(i) [Reserved] (ii) Pedigreed QEF. A PFIC is a pedigreed QEF with respect to a shareholder if the PFIC has been a QEF with respect to the shareholder for all taxable years during which the corporation was a PFIC that are included wholly or partly in the shareholder's holding period of the PFIC stock.

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